Every Massachusetts income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 5% | $0 | $1,107,750 | $55,388 |
| 9% | $1,107,750 | and above | — |
Brackets apply to taxable income — and Massachusetts has no standard deduction, so that is your gross income. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Massachusetts taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Massachusetts tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $2,500 | 5.0% | 5% |
| $75,000 | $3,750 | 5.0% | 5% |
| $100,000 | $5,000 | 5.0% | 5% |
| $150,000 | $7,500 | 5.0% | 5% |
No material change to Massachusetts income tax rates for 2026: most income remains at 5%, the Fair Share surtax remains an extra 4% above the indexed threshold (listed by the Tax Foundation as $1,083,150 for 2026), and short-term capital gains remain at 8.5%. Massachusetts PFML contribution rates are unchanged for 2026 — the total rate stays 0.88% of eligible wages — while the maximum weekly PFML benefit rises to $1,230.39 for 2026.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Massachusetts.
Massachusetts taxes most income at a flat 5%, but since 2023 the voter-approved Fair Share Amendment adds a 4% surtax on annual taxable income above an inflation-indexed threshold — $1,083,150 for 2026 on Tax Foundation figures — making a 9% rate on dollars over the line only. The threshold is based on total taxable income in the year, so a one-time business sale, home sale or stock gain can trigger it even for someone who is not a regular million-dollar earner.
Source: Tax Foundation 2026 state income tax data; Massachusetts Department of Revenue Fair Share surtax guidance
Massachusetts has no standard deduction at all. Single filers instead get a $4,400 personal exemption, plus state-specific deductions. The signature one for renters is a deduction of 50% of rent paid for a principal residence in Massachusetts, capped at a $4,000 deduction — worth at most $200 at the 5% rate. The cap was increased from $3,000 to $4,000 for tax years beginning on or after January 1, 2023.
Source: Massachusetts Department of Revenue (mass.gov), differences between MA and federal tax law and rent deduction regulation 830 CMR 62.3.1; Tax Foundation 2026 ($4,400 personal exemption, no standard deduction)
Unlike most states, Massachusetts splits capital gains by holding period. Most long-term gains, interest and dividends are taxed at the regular 5%, but short-term capital gains — assets held one year or less — are taxed at 8.5%. Above the Fair Share threshold the 4% surtax stacks, so short-term gains over the threshold face 12.5% in total.
Source: Massachusetts Department of Revenue; Tax Foundation 2026 capital gains notes for Massachusetts
Social Security benefits are not taxed by Massachusetts. Separately, most workers see a Massachusetts Paid Family and Medical Leave (PFML) payroll contribution: for 2026 the total contribution rate is 0.88% of eligible wages, unchanged from 2025, and the employee share is 0.46% (0.28% medical leave plus 0.18% family leave), capped at the Social Security wage base. Employers with 25 or more covered workers pay the remaining 0.42%.
Source: Massachusetts Department of Family and Medical Leave, 2026 PFML contribution rates (employee share 0.46%, total 0.88%)
Almost everything is taxed at a flat 5% — wages, interest, dividends and most long-term capital gains. The exception is taxable income above $1,083,150 in 2026, which pays an extra 4% Fair Share surtax for a 9% combined rate, and short-term capital gains, which are taxed at 8.5% even below that threshold.
It is the Fair Share Amendment, a voter-approved constitutional surtax in effect since 2023. It adds 4% on annual taxable income above an inflation-indexed threshold — $1,083,150 for 2026 on the Tax Foundation figures — so only the dollars above the line pay 9%, not your whole income. A one-off event such as selling a business or a large block of stock can push you over it in a single year.
On $75,000 as a single filer, this calculator estimates Massachusetts tax of $3,530, with estimated take-home of $58,063 after federal tax of $7,670 and FICA of $5,738. Massachusetts has no standard deduction, so that estimate starts from the $4,400 personal exemption and any deductions you qualify for, such as the rent deduction.
You can deduct 50% of the rent you paid for your principal residence in Massachusetts, up to a maximum deduction of $4,000. At the 5% rate the maximum deduction is worth $200 of tax. It is available whether or not you itemize, and the cap was raised from $3,000 to $4,000 for tax years from 2023.
No. Social Security benefits are exempt from Massachusetts income tax, as are federal, Massachusetts state and local contributory and military pensions. Private pensions and traditional 401(k) and IRA distributions are generally taxable at 5%.
Yes, at a separate, higher rate: 8.5% for gains on assets held one year or less, versus 5% for most long-term gains. If your total taxable income also crosses the Fair Share threshold, the extra 4% surtax stacks on top, taking short-term gains above the threshold to 12.5%.
Massachusetts income tax brackets for 2026 in full: every rate and threshold for single and joint filers, no standard deduction, worked examples and a find-your-bracket tool.
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Every Massachusetts income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Massachusetts (single filer, 2026), the slice-by-slice tax is $5,000.00 — the top slice is taxed at 9%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the schedule comes off first, which is what the companion income calculator works through.
Massachusetts taxes income in 2 bands from 5% to 9%. Massachusetts has no standard deduction — tax applies from the first dollar of income. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
Almost everything is taxed at a flat 5% — wages, interest, dividends and most long-term capital gains. The exception is taxable income above $1,083,150 in 2026, which pays an extra 4% Fair Share surtax for a 9% combined rate, and short-term capital gains, which are taxed at 8.5% even below that threshold.
It is the Fair Share Amendment, a voter-approved constitutional surtax in effect since 2023. It adds 4% on annual taxable income above an inflation-indexed threshold — $1,083,150 for 2026 on the Tax Foundation figures — so only the dollars above the line pay 9%, not your whole income. A one-off event such as selling a business or a large block of stock can push you over it in a single year.
On $75,000 as a single filer, this calculator estimates Massachusetts tax of $3,530, with estimated take-home of $58,063 after federal tax of $7,670 and FICA of $5,738. Massachusetts has no standard deduction, so that estimate starts from the $4,400 personal exemption and any deductions you qualify for, such as the rent deduction.
You can deduct 50% of the rent you paid for your principal residence in Massachusetts, up to a maximum deduction of $4,000. At the 5% rate the maximum deduction is worth $200 of tax. It is available whether or not you itemize, and the cap was raised from $3,000 to $4,000 for tax years from 2023.
No. Social Security benefits are exempt from Massachusetts income tax, as are federal, Massachusetts state and local contributory and military pensions. Private pensions and traditional 401(k) and IRA distributions are generally taxable at 5%.
Yes, at a separate, higher rate: 8.5% for gains on assets held one year or less, versus 5% for most long-term gains. If your total taxable income also crosses the Fair Share threshold, the extra 4% surtax stacks on top, taking short-term gains above the threshold to 12.5%.
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